Washington Judges Open to Better Business Bureau’s Tax Argument

A Washington state appeals court panel seemed to agree with the Better Business Bureau at oral arguments Friday that its business and occupation tax refund case shouldn’t have been dismissed before trial.

The BBB wants the Washington Court of Appeals, Division II, to overturn a trial court order granting summary judgment to the revenue department in a dispute over whether membership dues are deductible. Washington allows a B&O tax deduction for “amounts derived from bona fide dues,” meaning the member doesn’t receive “any significant amount of goods or services” in exchange.

Judge Bernard F. Veljacic asked whether determining significant value ...